My son graduated high school and left for boot camp on Aug 23. Can I claim him this year?

Forum|Forum|5 years ago
December 10, 2020
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Joined National Guard. Received drill pay starting in April while still in high school. Received full military pay for boot camp and school from Aug until end of year.

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DoninGA

Employee

You may be able to claim him as your dependent under the Qualifying Child rules if he meets all the requirements.

Note that his income is a not a factor under the rules, however the amount of support he provided to himself is a factor.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

Hal_Al

Employee

Key factors:

High school is considered full time student. He must be a student for parts of 5 months. So, if he graduated in May (even May 1st) or later, he meets that requirement.

He must live with you for more than half the year. Leaving Aug 23 would appear to meet that requirement. For others, reading this, military training is considered a temporary absence for purposes of the residency rule. For example: a kid graduates in May and goes to basic training June 15. Basic training last til Aug 15 and the soldier then gets permanent orders to a post. He/she is considered as living with the parent Jan 1 to Aug 15 and meets the more than half the year residency rule